Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Corrects the date format by substituting “22th” with “22nd” at the specified place. Rectifies a typographical error in the notification text.Effective Date: 22.09.2020Previous Notification: Notification No. 68/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Omits an incorrect clause reference in the notification text. Corrects the year mentioned from March 2020 to March 2019. Rectifies an error in the date format.Effective Date: 22.09.2020Previous Notification: Notification No. 67/2020 – Central Tax dated 21.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-10. Applies to returns furnished between 22 September 2020 and 31 December 2020. Provides relief to registered persons required to file final return.Effective Date: 22.09.2020
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Waives late fee under section 47 in excess of ₹250 for delayed filing of FORM GSTR-4. Fully waives late fee where central tax payable is nil. Applies to quarterly returns from July 2017 to March 2020 furnished between 22 September 2020 and 31 October 2020.Effective Date: 22.09.2020Previous Notification: Notification No. 73/2017 – Central Tax dated 29.12.2017
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the time limit for compliance under section 31(7) relating to goods sent or taken out of India on approval for sale or return. Applies where the original time limit fell between 20 March 2020 and 30 October 2020. Extends such time limit up to 31 October 2020.Effective Date: 21.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends time limits for completion or compliance of actions by authorities under section 171. Covers actions where the time limit fell between 20 March 2020 and 29 November 2020. Extends such timelines up to 30 November 2020.Effective Date: 01.09.2020Previous Notification: Notification No. 35/2020 – Central Tax dated 03.04.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Extends the due date for furnishing FORM GSTR-4 from 31 August 2020 to 31 October 2020. Applies to composition taxpayers covered under notification issued under section 148. Substitutes the earlier extended date.Effective Date: 31.08.2020Previous Notification: Notification No. 59/2020 – Central Tax dated 13.07.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Appoints 01 September 2020 as the date on which section 100 of the Finance (No. 2) Act, 2019 comes into force. Gives effect to statutory amendments introduced through the Finance Act.Effective Date: 01.09.2020
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends rules 8, 9 and 25 to strengthen Aadhaar authentication framework for GST registration. Prescribes timelines for authentication, physical verification and deemed approval. Applies different procedures where Aadhaar authentication is not opted or fails.Effective Date: 21.08.2020 (specific provisions effective from 01.04.2020)
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
Amends Notification No. 13/2020–Central Tax relating to e-invoicing. Includes SEZ units within the exempted category. Enhances the aggregate turnover threshold for applicability of e-invoicing from ₹100 crore to ₹500 crore.Effective Date: 01.10.2020Previous Notification: Notification No. 13/2020 – Central Tax dated 21.03.2020
